[PDF] E-Commerce key tax considerations



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The Impact of Maximum Markup Regulation on Prices1

maximum markups is to trim the right tail of the markup distribution, hence limiting the most extreme instances of exploitation of market power, in which the price far exceeds the marginal cost This is expected to put downward pressure on retail prices, without affecting firms with smaller markups (e g , a competitive fringe)



The Economics of the Internet Retail Industry and Its Impact

The United States Department of Commerce estimated electronic retail (heretofore referred to as e-tail) sales of goods and services in the first three quarters of 2001 to be just $22 5 billion out of $2 32 trillion total retail sales, or about 0 9 percent (see Appendix, Table 1 and Figure 1) Although this is currently a rather small percentage,



The Internet and Commerce— The New Economy and the Old Economics

Another “hot company” in the e-tail-ing market was CDNow, an on-line retailer of CDs and other music-related products Recently, however, its stock prices have also fallen back to earth, from $23 25 to under $4 (Bulkeley & Carlton, 2000) a share because of nega-tive earnings and forecasts 2 In view of these events, I would like to describe



Does the long tail really favor small publishers?

According to the long-tail effect (Anderson 2004, 2006), digitization in production, distribution, promotion and consumption should reduce the sales concentration for cultural products But does digitization also impact the market structure of cultural industries? The impact of e-commerce on the distribution of



Global vs Local Competition - Personal Homepages

tail Trade ∗We would like to thank participants at seminars and workshops at Berlin, Bonn, CORE, ECARES, Lausanne, Mannheim, Rotterdam, Toulouse, and University College London, and for lively discussions and comments Both authors benefited from the fi-nancial support of EU TMR Network contract noFMRX-CT98-0203 Legros benefited



E-Commerce key tax considerations

E-commerce –an overview E‐commerce • Exchange of goods or services formoney via electronic network, computer or smartphones; • Multiple definitions under different legislations (Annexure 1) BEPS AP 1 aims to address the tax challenges in digital economy Prominent models • B2B –wholesale trade / cash & carry



The End of E-Tail: Netting out Priceline’s Prospects

E-tail is just beginning To be sure, with Priceline trading at $2 25—a 98 percent drop from its 52-week high of $104—Wall Street’s brand of name-your-price trading has put pallor on the cheeks of the online e-tailer Yet Priceline’s share-price plunge notwithstanding, reports of e-tail’s demise are greatly exaggerated What’s



What happened to the Semantic Web?

Semantic Web for e-commerce •Sharing product data on the Web •GoodRelations vocabulary (incorporated into schema org) •Standards such as GS1 for product identification •Applications •Better product meta-search and price comparison •Surfacing content from the long tail •Searching across marketplaces



Journalismus und Social Media: Auswahlentscheidungen im

Marktanteil gegenüber „Long-Tail“-basierten Informationen H3: Informationen werden nicht mehr nur passiv rezipiert sondern überprüft, kommentiert, verändert, individualisiert (Co-Creation) H4: Die soziale Vernetzung durch Social-Media-Angeboten stärkt den sozialen Nutzen, den Informationen dem Nachfrager stiften können, d h , die

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